California Community Colleges
Chancellor’s Office
CACCRAO
Annual Conference 2013
Update on
Student Attendance Accounting
and Reporting
Presented by
Elias Regalado and Chantée Warner
Fiscal Services Unit
April 30, 2013
Update on Student Attendance
Accounting and Reporting
AGENDA
 Basics of Student Attendance Accounting
and Reporting
 CCFS-320 Apportionment Attendance Report
Reminders
 Current Issues Impacting Attendance
Accounting
The Basics
Student Attendance Accounting and Reporting
for California Community Colleges
 FTES Workload Measure
 CCFS-320 Online
Reporting System
 Attendance Accounting
Procedures
 Submission of CCFS-320
Reports
 Reporting Periods and
Corresponding
Apportionment Events
 Annual District
Contracted Audit
 District Local Policies and
Procedures for Attendance
Accounting and Reporting
The Basics
Student Attendance Accounting and Reporting
for California Community Colleges
California community college apportionment is primarily
driven by the Full-time Equivalent Student (FTES)
workload measure
 FTES is not a headcount
 Equivalent to 525 hours of student instruction per each FTES
 1 FTES can be generated by 1 student or multiple part-time
students
 Only resident FTES can be claimed for state apportionment
 Districts are required to report all resident and nonresident FTES,
regardless of whether funding is available for some of those FTES
The Basics
Student Attendance Accounting and Reporting
for California Community Colleges
FTES data is reported via the Apportionment
Attendance Report (CCFS-320)
 Required by T5 § 58003.4
 Prepared in accordance with deadlines and instructions prescribed
by the Chancellor’s Office (T5 § 58003.4(d))
 The Chancellor's Office calculates State General Apportionment
allocations
 Allocations are based primarily on the number of FTES that
districts report on the CCFS-320
The Basics
Student Attendance Accounting and Reporting
for California Community Colleges
FTES is computed under four different attendance
accounting procedures (T5 § 58003.1)



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Weekly Census
Daily Census
Actual Hours of Attendance (Positive Attendance)
Alternative Attendance Accounting Procedure
o
o
Credit Independent Study, Work Experience Education, and Certain
Distance Education Courses
Noncredit Independent Study / Noncredit Distance Education Courses
The majority of FTES are generated in Weekly census procedure
courses
The Basics
Student Attendance Accounting and Reporting for
California Community Colleges
Timely submissions and corrections of attendance
accounting reports is critical (T5 § 58003.4)

First Period – July 1 thru December 31 (data is annualized)
 Due to Chancellor's Office by January 15

Second Period – July 1 thru April 15 (data is annualized)
 Due to Chancellor's Office by April 20

Annual Report – July 1 thru June 30
 Due to Chancellor's Office by July 15

Recal Report – Revisions to Annual Report
 Due to Chancellor's Office by November 1
The Basics
Student Attendance Accounting and Reporting
for California Community Colleges
At the time of the First and Second period reports, the
total Student Contact Hours (SCH) and FTES for the
fiscal year have not yet been completed
 FTES data must be “annualized” to the best estimate for the full
fiscal year
 Each attendance accounting procedure has a corresponding
annualizer on the First and Second period CCFS-320 report
The Basics
Student Attendance Accounting and Reporting
for California Community Colleges
Each reporting period corresponds to an
apportionment event or allocation
 FTES data is forwarded to the Chancellor’s Office
Apportionment Section at each reporting period
 Timely CCFS-320 submissions are very important
The Basics
Student Attendance Accounting and Reporting
for California Community Colleges
FTES reported by districts is subject to an annual audit

Recently expanded and clarified State General Apportionment
Funding System Contracted District Audit Manual (CDAM)
compliance item 424 is the main compliance item related to FTES
reported for state apportionment

Other audit compliance areas include: e areas include:





423
425
427
435
479
-
Instructional Service Agreements (ISA)
Residency for Credit Enrollment
Concurrent Enrollment
Open Enrollment Requirements
To Be Arranged (TBA) Hours
The Basics
Student Attendance Accounting and Reporting
for California Community Colleges
Support Documentation
Per T5 § 58030, districts are required to adopt procedures and related
internal controls that will document:
 Course enrollment
 Attendance
 Disenrollment
This information is necessary for the creation of appropriate support
Records for claimed FTES
The Basics
Student Attendance Accounting and Reporting
for California Community Colleges
Conditions Affecting Apportionment (T5 § 58050)
Only FTES that meets statutory and regulatory apportionment conditions
may be claimed for state apportionment. Some of these conditions include:










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Open course requirements
Enrollment limits
Immediate supervision and control by an appropriately qualified faculty member
Course repetition, withdrawal, and overall apportionment enrollment limits
Instructional service agreements (ISAs)
Full-funding provisions
Residency
Appropriate course and program approval
Distance education
In-service training (IST)
Clearing of census rosters
CCFS-320 Apportionment Attendance
Report Reminders
CCFS-320 Apportionment Attendance
Report Reminders
 CCFS-320 District Contact Information
 Contact Hours (CH) Computations
 Faculty Contact Hours (F-Factor) Requirements
 Summer Shift Rules
(courses that overlap fiscal years)
 Supplemental Information Reporting Categories
CCFS-320 Apportionment Attendance
Report Reminders
Online Attendance Accounting Reporting Program
“Contact Information” Tab
 CCFS-320 system is programmed to automatically request
contact information updates at the First reporting period of
each new fiscal year
 Online CCFS-320 reports CANNOT be completed (certified)
until the Contact Information tab is complete
CCFS-320 Apportionment Attendance
Report Reminders
Contact Hour (CH) Computations
 Should be based on actual Contact Hours and the formula
applicable to the particular course section, not Contact
Hours as stated or targeted in the college catalog or course
outline
 The Annual Contracted District Audit verifies compliance
with this
CCFS-320 Apportionment Attendance
Report Reminders
Faculty Contact Hours (F-Factor) Requirements

Flexible Calendars are approved by the Chancellor’s Office
- Level of faculty release cannot exceed amount flex time the district
is approved for
- An approval is necessary to reduce or increase the number of
approved flex days

Submission of annual compliance certifications:
- Annual Flexible Calendar Certifications
(due to the Chancellor’s Office no later than June 1)
- Appropriate documentation must be retained
CCFS-320 Apportionment Attendance Report
Reminders
Census Procedure Courses
 FTES for Primary Term Census Procedure Courses are
reported in the period in which the census procedure is
completed, even if the course is not completed by the
deadline for reporting
 FTES for Summer intersession Daily Census procedure
courses that overlap fiscal years are to be reported in the
fiscal year in which the census occurs, OR when the
course ends (T5 § 58010(a))
CCFS-320 Apportionment Attendance Report
Reminders
Supplemental Information
General Information
and
Compliance:
 Inservice Training FTES
 Special Admit PE FTES
 AB 540 Student Headcount
General Apportionment/
Categorical Funding
Allocations:
 Basic Skills
 Center FTES
 CDCP Noncredit FTES
Updates and Current Issues
Updates and Current Issues
The 2013-14 Governor’s proposed Budget
included a proposal that sought to modify
census based FTES computations (rejected by
the Senate and Assembly)
 Proposed FTES computation change would have
required that 100% of census procedure FTES be
computed based on student contact hours of active
enrollment as of the end of the term, instead of current
20% point
Updates and Current Issues
New Instructional Service Agreement (ISA)
Checklist
 Several areas were clarified, including affirming
“line-of-sight” immediate supervision and control
Updates and Current Issues
Inservice Training Courses
 Exploring the possibility of changing Title
regulations to permit accounting procedures other
than Positive Attendance and that permit
asynchronous instruction, like online DE courses
 Current academic/apportionment review concerning
appropriate conduct of Inservice Training courses,
including compliance with open enrollment/proper
course advertisement regulations
Updates and Current Issues
Field Trip FTES Rule Changes
(T5 § 58166)
 Contact hours are no longer limited to 48 hours
when a course includes a field trip
 Note: No more attendance may be claimed for a
field trip or excursion than if the class were held
on campus
Updates and Current Issues
To Be Arranged Hours (TBA)
 Per a memorandum released by Academic Affairs
Vice Chancellor Barry Russell on March 8, 2013,
TBA Hours description no longer have to be
included in the college catalog
 2012-13 Contracted District Audit Manual
(CDAM) reflects this change
 All other TBA rules continue to apply
Updates and Current Issues
Course Repetition, Repeatability, Withdrawal,
and Apportionment Enrollment Limits
 Academic Affairs distributed a memorandum on March
15, 2013 containing preliminary guidance and summary
tables on repeatability
 Minor Title 5 changes are still in progress
 Detailed guidelines are currently in development
Chancellor's Office Website
www.cccco.edu
Primary source for:
 Board of Governors and Consultation Council Information
 Notices of Recently Promulgated Title 5 Regulations and
Implementation Guidelines
 Legal Advisories/Opinions
 Legal Resources (direct links to T5 and EC)
 Handbooks and Manuals
 Fiscal/FTES Data
 Contact Information
Questions/Comments
Contact Information
Elias Regalado, Specialist
eregalad@cccco.edu
(916) 445-1165
Chantée Warner, Analyst
cwarner@cccco.edu
(916) 322-8515
Fiscal Services Unit
Chancellor’s Office